Supreme Court · 1994 INSC 480 · Decided 24 October 1994
Commissioner of Sales Tax, Jammu and Kashmir ETC. Etc .. v. M/S Pine Chemicals LTD. and ORS. ETC. ETC.
- Court
- Supreme Court of India
- Citation
- 1994 INSC 480 · [1994] SUPP. 5 S.C.R. 123
- Case number
- REVIEW PETITION (CIVIL) No. 1372/1993
- Decided
- 24 October 1994
- Bench
- M.N. VENKATACHALIAH, S. MOHAN, B.P. JEEVAN REDDY (3-judge bench)
- Outcome
- Case Allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 137
Headnote
A B Central Sales Tax Act-Sub-section (2A) of Section 8-J&K General Sales Tax Act-Government Order No. 159-/nd. dated March 26, 1971- /nterpretation of Section 8 (2A) -Claim of benefit of sub-sec. (2A) of C Section 8-Dealers assessees already granted exemption under Government Order of sub-section (2A) is available even where goods are exempted with reference to industrial unit and for a specified period as granted under Government Order No. 159- Held, No-Whether an exemption of the nature granted under Government D Order No. 159 is an exemption from the tax 'generally'
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